Determination of the rate of contribution for occupational contingencies applicable to workers whose occupation is different from that of the company's own activity: the issue of office-only jobs
Remarks on Supreme Court Judgment 3303/2021 (Administrative Chamber) of 7th September 2021
Keywords:
Social security, contribution, occupational contingencies, rate of accidents at work and occupational diseases, office-only jobsAbstract
This study concerns the analysis of the Supreme Court's doctrine on the application of the premium for accidents at work and occupational diseases. Specifically, it analyses the situation affecting the activity of the occupational accident and occupational disease category for staff working exclusively in the office. The ruling is undoubtedly relevant and addresses a matter on which there is already an important substantive debate in our jurisprudence. This ruling will resolve possible concerns about the application of contribution rates applicable to workers' occupations that differ from the general rate applicable to the company's activity, which is generally higher due to the occupational risks and their hazardous nature.
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